Government notifies Baggage Rules, 2026. New Customs Baggage (Declaration and Processing) Regulations, 2026 and also issues a Master Circular

• Baggage Rules, 2026 + Customs Baggage (Declaration and Processing) Regulations, 2026 + a consolidated Master Circular notified by CBIC, Ministry of Finance under Section 79, Customs Act, 1962.
• Supersedes the Baggage Rules, 2016; shifts the customs regime from control to facilitation with electronic/advance declarations via the ATITHI app.
• Examinable for Prelims (customs allowances, gold, laptop, pets, ATITHI) and Mains GS-III (Indian economy — taxation, ease of travel/trade).